SOCIETE DE VEYRAC ET DE LALEU : revenue, balance sheet and financial ratios

In 2024, SOCIETE DE VEYRAC ET DE LALEU achieves revenue of 910 k€. Revenue is growing positively over 9 years (CAGR: +4.7%). Slight decline of -4% vs 2023. After deducting consumption (0 €), gross margin stands at 910 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 409 k€, representing 45.0% of revenue. Warning negative scissor effect: despite revenue change (-4%), EBITDA varies by -17%, reducing margin by 6.9 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 381 k€, i.e. 41.9% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 1%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 86%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 41.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

The liquidity ratio (= Current assets / Current liabilities) stands at 697.04. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 40 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 194 days. Excellent situation: suppliers finance 154 days of the operating cycle (retail model). WCR is negative (-107 days): operations structurally generate cash. Notable WCR improvement over the period (-54%), freeing up cash.

Based on 193 transactions of similar company sales (all years), the value of SOCIETE DE VEYRAC ET DE LALEU is estimated at 669 157 € (range 211 307€ - 2 463 177€). With an EBITDA of 409 051€, the sector multiple of 1.2x is applied. The price/revenue ratio is 0.98x (in line with sector norms). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.